Development of a cost calculation model and cost index for sheep production

ABSTRACT The objective of this study was to develop a model for calculation and analysis of production costs of lamb and, from that, to elaborate a production cost index. Panel meetings were held in five regions of the state of São Paulo, Brazil, to define technical features of representative properties of lamb production, taken as a basis for the preparation of the cost calculation model. Then the model for production cost calculation was built. The third step consisted of monitoring prices of inputs used, calculating production costs along the studied period, and generating the cost index, ...